In our country, it is the obligation of every citizen to pay taxes in accordance with the law, but China has a population of 1.4 billion, but there are only more than 100 million people paying individual taxes? As we all know, taxation is the main source of a country’s fiscal revenue, among which Corporate tax and personal tax are the most important. In fact, after the implementation of the new personal income tax regulations, the number of individual tax payers also dropped. According to relevant statistics in 2020, there are only about 28 million people paying personal income tax nationwide. Are there really only so few people who have reached the personal income tax threshold?
1. There is a gap in the income of residents in our country. First, let’s take a look at the current personal income tax threshold in our country. The starting point for personal income tax in my country is 5,000 yuan per month. It is stipulated that the scope of personal income tax is personal salary income, self-employment business income, leasing business income, etc., author writing remuneration income, invention and creation patent franchise income. At the same time, the excess progressive tax rate calculation method is used to calculate personal income tax. Moreover, personal tax is paid on an annual basis, but it is not paid together at the end of the year, but once a month. The actual situation is more complicated. It is possible that the monthly income is unstable, so the amount paid at the end of the year will be different from the personal income tax amount, so a tax payment or tax refund will be made. The current annual personal tax threshold is 60,000 yuan. If it is less than 60,000 yuan, you do not need to pay personal income tax. In other words, the more income you earn, the more taxes you pay. However, judging from the current income situation of our country's residents, a large number of people cannot reach the threshold for personal income tax. According to the household income level in 2020, China still has about 800 million low-income people, mainly distributed in rural areas. According to relevant data released by the National Bureau of Statistics, in 2021, the per capita disposable income of urban residents was 47,412 yuan. The per capita disposable income of rural residents is 18,931 yuan, which is less than 40% of urban residents. Looking at families as a unit, according to 2021 statistics, 80% of families have an annual income of less than 45,000 yuan. The per capita monthly disposable income of most Chinese families is between 500 and 1,500 yuan, accounting for approximately 40.71% of the country's population. Therefore, judging from the data, there is indeed a gap in the income of residents in our country. If the monthly salary reaches the personal tax threshold of 5,000 yuan, it is actually a high salary. Before the personal tax adjustment, when the threshold was 3,500 yuan, the number of personal tax payers in my country was 153 million. From 2019, the starting point for personal tax collection will be adjusted to 5,000 yuan, and the number of individual taxpayers will directly drop to 65.12 million. By 2020, the number has become 28 million, and the number has been declining. Although there is a gap in the income of residents in our country, as the economy develops, there are fewer and fewer taxpayers? Is this normal? Does this mean that there are really only 28 million people with a monthly income of more than 5,000 yuan?< /p>
2. It is not true that these types of people do not pay personal income tax, because there are several types of people who do not pay taxes even if their income exceeds this amount. Let’s take a look at who they are. Migrant workers A large part of my country's working population is migrant workers, and by 2019, the number has reached 290 million. This type of group is very special. They do not have a fixed company and can basically be regarded as a flexible employment population. Therefore, they cannot pay social security normally. Most of their income is in the form of cash and no bank cards are used. Therefore, even if their salary exceeds 5,000 yuan, they will not be taxed. In fact, many migrant workers' wages exceed 5,000 yuan, but they do not need to pay personal income tax. Individual mobile stall vendors Nowadays, small vendors in some cities are also a large group. In fact, they are also considered flexible employees. I don’t have a fixed company and I don’t pay social security. Many people can earn more than 5,000 yuan a month by setting up stalls and buying things by themselves, but they don't have to pay taxes. Freelancers In recent years, with the development of Internet technology and the impact of the epidemic, many new professions have emerged. For example, short videos, live broadcasts, self-media, etc. These practitioners are basically freelancers. These freelancers do not have companies and therefore do not pay taxes. Some practitioners have companies but do not pay taxes, just like a certain Internet celebrity who was fined for tax evasion. In fact, this phenomenon continues to be banned. And these emerging professions, as can be seen from some data, are still very profitable, especially live broadcasting.
At present, there are more and more freelancers like this in our country. The income of these people is only high but not low. This is also a large group. Therefore, although our country has a large labor force, the proportion of people who pay taxes is actually not high. There are always some people who take advantage of loopholes and do not pay taxes.
Summary: All in all, even if the personal tax threshold of 5,000 yuan is reached, not everyone has to pay tax. Many companies even distribute wages in two parts, cash and bank cards, in order to avoid taxes. In 2021, my country's personal income tax revenue was 1,399.3 billion yuan, accounting for only 8.1% of the total tax revenue. In fact, in real life, most of them are ordinary people. Their income may not be that high and they do not need to pay taxes. In addition, some people evade taxes, so fewer people pay taxes. What about you? Do you need to pay personal income tax?